A Director Penalty Notice is the ATO’s way of holding you personally liable for...

https://www.bookmarks4all.win/receiving-a-director-penalty-notice-is-a-serious-wake-up-call-but-it-is

A Director Penalty Notice is the ATO’s way of holding you personally liable for company PAYG, GST, and SGC debts. The 21-day clock starts the moment the notice is issued